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[Notification No. 111/2022/F. No. 370142/32/2022-TPL] [Notification No. 49/2022/F.No.370142/6/2022-TPL]

[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 13
अजधजनयम, 1961 के अनुसार के अनुसार है। मैं यह और घोर्णा करता/करती हं दक मैं इस प्रमाणपत्र को
…………………………………………………………… के रूप में अपनी हैजसयत से बना रहा हं और मैं इस
प्रमाण पत्र को िारी करने के जलए सक्षम भी हं। मैं स्ट्थायी खाता संख्या …………………………………………
धारण कर रहा हं ।
तारीख : .
हस्ट्ताक्षर : ……………………………..”;
[अजधसूचना संख्या 51/2022 / फाईल सं. 370142/4/2021-टीपीएल]
नेहा सहाय, अिर सजचि
ठटप्पण: मूल जनयम भारत के रािपत्र, असाधारण, भाग II, खंड-3, उप-खंड (ii) में अजधसूचना संख्यांक का.आ. 969(अ)
तारीख 26 माचड, 1962 में प्रकाजित दकए गए थे और अजधसूचना संख्यांक सा.का.जन.341(अ) तारीख 6 मई,
2022 द्वारा अंजतम बार संिोजधत दकए गए थे।
MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION
INCOME-TAX



New Delhi, the 9th May, 2022

G.S.R. 343(E).—In exercise of the powers conferred by clauses (i), (ii), (iii) and (iv) of first proviso to clause
(23C) of section 10, ninth proviso to clause (23C) of section 10, sub-clauses (i) (ii), (iii), (iv), (v) and (vi) of clause
(ac) of sub-section (1) of section 12A, sub-section (3) of section 12AB, first and fifth proviso to sub-section (1) subsection (1A) of section 35, clauses (i), (ii), (iii) and (iv) of first proviso to sub-section (5) of section 80G, third proviso
to sub-section (5) of section 80G, clauses (viii) and (ix) of sub-section (5) of section 80G, read with section 295 of the
Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to
amend the Income-tax Rules, 1962, namely:-

  1. Short title and commencement. These rules may be called the Income-tax (Fourteenth Amendment) Rules, 2022.
  2. In the Income-tax Rules, 1962 in the APPENDIX-II, –
    (i) In FORM No. 3CF,-
    (a) for row 6b, the following row shall be substituted, namely: –
    “6b In case if any of persons (as mentioned in row 6a) is not an individual then provide the following details of the natural persons who are
    beneficial owners (5% or more) of such person as on the date of application:
    S.
    No.
    Name Unique
    Identification
    Number
    ID code Address Person other than
    individual (as
    mentioned in row
    6a) in which the
    beneficial ownership
    held
    Percentage of
    beneficial
    ownership”;

(b) for row 7, the following row shall be substituted, namely: –
“7
Details of laboratory/research facility/ university/college/other institution being managed/controlled/administered/owned by the
applicant
14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Name of the
laboratory/research
facility/
university/college/ot
her institution
Whether
covered
under
section 35?
(Yes/No)
Year of
establish
ment
Nature
of
activity
Address Whether
owned
by
applicant
?
(Yes/No)
Person- in – charge
Name ContactNumber
Email
ID
ID Code Unique
Identification
Number”;

(c) for row 13, the following row shall be substituted, namely: –
“13 Details of research facilities/ assets owned by Research Association as on date of the application:
S.No. Description of the equipment Specific details of
equipment
Date of Acquisition Cost of acquisition”;

(d) for row 16, the following row shall be substituted, namely: –
“16 Details of patent, copyrights, trademarks or other similar rights applied for or registered in the name of the applicant organization:
(a) Details of patents Applied/granted:
S.No.
Title of
Inventi
on
Descripti
on
Name(s)
of the
Inventor
(s)
Associatio
n of the
Inventor
(s) with
the
Applicant
organisati
on
Whether
the
Patent
applied/pat
ent granted
Patent
applicati
on
Number
/Patent
Number
Date
If
commerciali
sed or
implemented
, then by
whom
Earnings
from
patents
till date
of
applicati
on(Rs.)
(b) Details of details of copyrights applied/granted:
S.No. Title of
creation for
which the
copy right
has been
applied or
granted
Description
Name
(s) of
the
Author
(s)
Associati
on of the
Author(s)
with the
Applicant
organisati
on
Whether
the copy
Rights
applied/
Copy
rights
granted
Copy
Rights
application
Number
/Copy
Right
Number
Date
If
commercialis
ed or
implemented
then by
whom
Earnin
gs
from
Copy
Rights
till
date of
applica
tion
(Rs.)
(c) Details of trade marks or other similar rights applied or granted:
S.No. Title of
Trade
marks
or other
similar
rights
Description Name(s)
of the
Inventor
(s)
Association
of the
Inventor(s)
with the
Applicant
organisation
Whethe
r trade
marks
applied/
Trade
Marks
granted
Trade marks
Application
Number /
Trade Mark
Number Date
If trade
mark is
comercially used,
then by
whom
Earnings
from
trademarks or
other
similar
rights till
date of
application (Rs.)
(d) Details of new products, processes, methods and techniques developed:
S.No.
Category: New
product/
process/
method/
technique
Title Description
Name(s) of
the
Inventor(s)
Association of the
Inventor(s) with
the Applicant
organisation
If commercialised or
implemented, then
by whom
Earnings
till date of
application
(Rs.)
[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 15
(e) Details of improvements made in the existing products, processes, methods and techniques:
S.No.
Category
Existing
product/
process/
method/
technique
Title Description
Name(s) of
the
Inventor(s)
Association of the
Inventor(s) with
the Applicant
organisation
If commercialised or
implemented, then
by whom
Earnings
till date of
application
(Rs.)
(f) Details of new theories, models and hypothesis developed:
S.No.
Category: New
theories /
models /
hypothesis
Title Description
Name(s) of
the
Authors(s)
Association of the
Authors(s) with
the Applicant
organisation
Whether the theory or
hypothesis is widely
accepted.
Earnings
till date of
application
(Rs.)
(g) Details of Products of Import Substitution:
S.No. Description of the Product Brief Description on How it Resulted in Import Substitution”;

(e) for row 29, the following row shall be substituted, namely: –
“29 Income received in three previous years immediately preceding the previous year in which application is made:
Financial
Year
Donations Received for
Research Purposes
Donation Received for purposes other
than research
Grant Received for
research purposes
Other
income
Total
Income
”;
Corpus Non Corpus Corpus Non Corpus
(f) in the Annexure, for the words, brackets and figures “To be furnished by a research association claiming
exemption under section 10(21) Financial Year. ___” the words, brackets and figures
“Whether you are claiming exemption under section 10(21)? Yes /No
To be furnished by a research association claiming exemption under section 10(21) Financial Year.
___” shall be substituted;
(g) for the words figure and letters “Instructions to fill Form No. 3CF”, the words, figure and letters “Notes
to fill Form No. 3CF” shall be substituted;
(h) in the “Notes to fill Form No. 3CF”,-
(I) in clause 5, sub-clause i shall be omitted;
(II) in clause 7, after sub-clause iii, the following words, shall be inserted, namely:-
‘Note: Specific details of equipment is required to be mandatorily filled in case of Other assets. ’;
(III) in clause 8, for sub-clause vi, the following sub-clause shall be substituted, namely:-
“vi. Others (Please Specify the association)”;
(IV) for clause 12, the following clause shall be substituted, namely:-
“12. The following documents are required to be attached:
 where the applicant is constituted under an instrument, self-certified copy of the instrument;
 where the applicant is constituted otherwise than under an instrument, self-certified copy of the document
evidencing the creation, or establishment of the applicant;
 self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of
Public Trusts or other registration document, as the case may be;
 where past registration under section 35 was rejected, then copy of order of rejection ( if answer to 5 is yes)
16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
 self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010, if the applicant is
registered under the said Act;
 self-certified copy of existing Notification granting approval under section 35;
 a comprehensive note on research activities undertaken by the applicant (If there are no research activities
undertaken by the applicant then attach self-certified NIL declaration);
 self-certified copy of audited annual accounts of the applicant for the last three years (If there is no audited annual
accounts of the applicant for any of the last three years then attach self-certified NIL declaration for each year
separately);
 self-certified copy of Donors, along with their names, complete postal address and the amount paid by each of
them to the applicant during last three years. Mention PAN or aadhar of donors paying the sums in excess of fifty
thousand rupees in any of the three financial years (If there is no donation received during the last three years then
attach self-certified NIL declaration).”;
(i) for the “Instructions to fill Annexure in case claiming exemption 10 (21) and clauses 1 and 2
thereunder”, the the following shall be substituted, namely:-
“Notes to fill Annexure in the case of claiming any exemption under section 10 (21)

  1. For the row “To be furnished by a research association claiming exemption under section 10(21) Financial
    Year. __”, select the latest Financial Year for which the books of accounts had been audited
    out of three preceding financial Years immediately preceding the Financial Year in which application is
    made.
  2. In row 2 in “Person” one of the following shall be selected :
    (a) Founder of applicant
    (b) Any person who has made contribution exceeding rupees one lakh to the applicant
    (c) Any member of a Hindu undivided family (HUF) where the HUF is a founder
    (d) The manager (by whatever name called) of the applicant
    (e) A relative of the founder, member of the manager
    (f) Any concern in which any of the persons referred to in a-e have a substantial interest.
  3. In row 4 if any benefit has been specified, provide a detailed statement of the nature of the benefit, amenity or
    perquisite.”;
    (ii) in Form 10A,-
    (a) after row 2, the following rows shall be inserted, namely:-
    “2a. Sub-Category
    2b. Has any registration/approval certificate been issued to you
    earlier?
    Yes No ”;
    (b) after row 14, the following row shall be inserted, namely:-
    “14a. Total Liabilities ”;
    (c) after row 19, the following row shall be inserted, namely:-
    “19a
    .
    Total Assets
    ”;

(d) for the words, figures and letter “Instructions to fill Form No. 10A”, the words, figures and letter “ Notes to
fill Form No. 10A” shall be substituted;
(e) in the “Notes to fill Form No. 10A”,-
(I) for clause (2) and rows thereunder, the following clauses and entries thereunder shall be substituted,
namely:-
[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 17
“2. Application for registration under section 12A/80G/10(23C) select one of the following code in row 2:

  1. Sub clause (i) of clause (ac) of sub -section (1) of section 12A 01
  2. Sub clause (vi) of clause (ac) of sub-section (1) of section 12A 02
  3. Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered
    under sub-clause (iv) of clause (23C) of section 10)
    03
  4. Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered
    under sub-clause (v) of clause (23C) of section 10)
    04
  5. Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered
    under sub-clause (vi) of clause (23C) of section 10)
    05
  6. Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered
    under sub-clause (via) of clause (23C) of section 10)
    06
  7. Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered
    under sub-clause (iv) of clause (23C) of section 10)
    07
  8. Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered
    under sub-clause (v) of clause (23C) of section 10)
    08
  9. Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered
    under sub-clause (vi) of clause (23C) of section 1
    09
  10. Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered
    under sub-clause (via) of clause (23C) of section 10)
    10
  11. Clause (i) of first proviso to sub-section (5) of section 80G 11
  12. Clause (iv) of first proviso to sub-section (5) of section 80G 12
    Application for intimation under Fifth proviso to sub-section (1) of section 35, select one of the following codes in row 2:
    Sr.No Category Relevant clause of sub-section (1) of section 35 Section Code
  13. Scientific Research
    Clause (ii)
    Research Association 13
    University, college or other institution 14
    Clause(iia) Company 15
  14. Social Science Research Clause(iii)
    Research Association 16
    University, college or other institution 17
  15. Statistical Research Clause(iii)
    Research Association 18
    University, college or other institution 19
    2a. If applicant selects code 14, 17 or 19 in row 2, then option “sub-category” shall be applicable and one of the following sub-category shall be
    selected:
    Sr. No. Sub-Category
  16. University
  17. College
  18. Other Institution”;
    (II) for clause 8 and entries thereunder, the following clause and entries shall be substituted, namely:-
    “8. For row number 9a, column “Relation”, one or more of the following shall be substituted,
    namely:-
    a. Author
    b. Founder
    c. Settlor
    d. Trustee
    e. Members of society
    f. Members of the Governing Council
    g. Director
    h. Shareholders holding 5per cent. or more of shareholding
    18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    i. Office Bearer
    j. Principal Officer
    k. Person Competent to verify
    l. Principal Secretary
    m. Secretary
    n. Chief Executive Officer
    o. Chief Financial Officer
    p. Manager
    q. Representative Assessee
    r. Any other Principal Officer
    s. Managing director
    t. Authorised signatory”;
    (III) after clause 11 , the following clause shall be inserted, namely:-
    “11A. If applicant does not have registration/approval certificate issued earlier, then submit an
    affidavit to that effect.”;
    (IV) for clause 12 and rows thereunder, the following clause and rows shall be substituted, namely:-
    “12 The following documents are required to be attached_
    Section
    code
    Documents required to be attached
    01  where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;
     where the applicant is created, or is established, otherwise than under an instrument, self-certified copy of the
    document evidencing the creation, or establishment of the applicant;
     self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of
    Public Trusts, as the case may be;
     self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if theapplicant is
    registered under such Act;
     self-certified copy of existing order granting registration under section 12A or section 12AA or section 12AB, as
    the case may be.
    where the applicant has been in existence during any year or years prior to the financial year in which the
    application for registration is made, self-certified copies of the annual accounts of the trust or institution
    relating to such prior year or years (not being more than three years immediately preceding the year in which
    the said application is made) for which such accounts have been made up( to be provided if answer to row 10
    is “No”). (If there is no audited annual accounts of the applicant for any of the last three years then attach selfcertified NIL declaration for each year separately);
    02  where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;
     where the applicant is created, is established, otherwise than under an instrument, self-certified copy of the document
    evidencing the creation or establishment of the applicant;
     self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of
    Public Trusts, as the case may be;
     self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is
    registered under such Act;
     where the applicant has been in existence during any year or years prior to the financial year in which the application
    for registration is made, self certified copies of the annual accounts of the trust or institution relating to such prior year
    or years (not being more than three years immediately preceding the year in which the said application is made) for
    which such accounts have been made up;
     where a business undertaking is held by the applicant as per the provisions of sub-section (4) of section 11 and the
    applicant has been in existence during any year or years prior to the financial year in which the application for
    registration is made, self-certified copies of the annual accounts of such business undertaking relating to such prior
    year or years (not being more than three years immediately preceding the year in which the said application is made)
    for which such accounts have been made up and self- certified copy of the report of audit as per the provisions of
    section 44AB for such period;
     self-certified copy of order of rejection of application for grant of registration under section 12A or section 12AA or
    section 12AB, as the case may be, if any;
    03/04/05/06  where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;
     where the applicant is created, or is established, otherwise than under an instrument, self-certified copy of the
    document evidencing the creation or establishment of the applicant;
     self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of
    Public Trusts, as the case may be;
     self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is
    registered under such Act;
     self-certified copy of existing order granting registration under clause (23C) of section 10 of the Income-tax Act.
     where the applicant has been in existence during any year or years prior to the financial year in which the
    [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 19
    application for registration is made, self-certified copies of the annual accounts of the applicant relating to such prior
    year or years (not being more than three years immediately preceding the year in which the said application is made)
    for which such accounts have been made up (to be provided if answer to row 10 is “No”).
    07/08/09/10  where the applicant is created, is established, under an instrument, self-certified copy of the instrument;
     where the applicant is created, is established, otherwise than under an instrument, self-certified copy of the document
    evidencing the creation, or establishment of the applicant;
     self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of
    Public Trusts, as the case may be;
     self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is
    registered under such Act;
     where the applicant has been in existence during any year or years prior to the financial year in which the
    application for registration is made, self-certified copies of the annual accounts of the applicant relating to such prior
    year or years (not being more than three years immediately preceding the year in which the said application is made)
    for which such accounts have been made up;
     self-certified copy of order of rejection of application for grant of registration under section 10(23C), if any;
    11  where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;
     where the applicant is created, or established, otherwise than under an instrument, self-certified copy of the document
    evidencing the creation, or establishment of the applicant6;
     self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of
    Public Trusts, as the case may be;
     self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is
    registered under such Act;
     self-certified copy of existing order granting registration under section 80G of the Income-tax Act.
    where the applicant has been in existence during any year or years prior to the financial year in which the application
    for registration is made, self-certified copies of the annual accounts of the applicant relating to such prior year or years
    (not being more than three years immediately preceding the year in which the said application is made) for which
    such accounts have been made up (to be provided if answer to row 10 is “No”).
    12  where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;
     where the trust is created, or the institution is established, otherwise than under an instrument, self- certified
    copy of the document evidencing the creation of the trust, or establishment of the institution;
     self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of
    Public Trusts, as the case may be;
     self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if theapplicant is
    registered under such Act;
    where the applicant or the institution has been in existence during any year or years prior to the financial year in
    which the application for registration is made, self-certified copies of the annual accounts of the applicant relating to
    such prior year or years (not being more than three years immediately preceding the year in which the said application
    is made) for which such accounts have been made up;
     self-certified copy of order of rejection of application for grant of registration under section 80G, if any;
    13-19  where the reporting person is constituted under an instrument, self-certified copy of the instrument;
     where the reporting person is constituted otherwise than under an instrument, self-certified copy of the document
    evidencing the creation, or establishment of the reporting person;
     self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of
    Public Trusts or other registration document, as the case may be;
     self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if theapplicant is
    registered under such Act;
     self-certified copy of existing Notification granting approval under section 35.
    1,3,4,5,6,11  Self-certified Affidavit where the applicant does not have earlier issued registration or approval certificate. ”;
    (iii)in FORM No. 10AB, –
    (a) for row 9b, the following row shall be substituted, namely:-
    “9b. In case if any of persons (as mentioned in row 9a) is not an individual then provide the following details of the natural persons who are
    beneficial owners (5 per cent. or more) of such person as on the date of application:
    S.No. Name Unique
    Identification
    Number
    ID code Address Non-Individual
    person(as
    mentioned in row
    9a) in which the
    beneficial
    ownership held
    Percentage of
    beneficial
    ownership”;
    (b) after row 20, the following row shall be inserted, namely:-
    “20a Total Liabilities ”;
    20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    (c) after row 25, the following row shall be inserted, namely:-
    “25a Total Assets ”;
    (d) for row 26, the following row shall be substituted, namely:-
    (e) for the words, figures and letters “ Instructions to fill Form No. 10AB”, the words, figures and letters “ Notes to
    fill Form No. 10AB” shall be substituted;
    (iv) in FORM No. 10BD,-
    a. for Part B, the following shall be substituted, namely:-
    “Part B
    Details of the donors and donations
    Sl.
    No.
    Pre
    Acknowledgement
    No.’s
    Unique
    Identification
    Number of
    the donor
    ID code Section
    code
    Unique
    Registration
    Number
    (URN)
    Date of
    Issuance of
    Unique
    Registration
    Number
    Name
    of
    donor
    Address
    of
    donor
    Donation
    Type
    Mode
    of
    receipt
    Amount
    of
    donation
    (Indian
    rupees)
    I ,son/daughter of ,hereby declare that the details given in the form are true and correct to the best of my knowledge and belief. I undertake to communicate forth with any alteration in the particulars submitted, made at any time hereafter.I further declare that I am filing this form in my capacity as _(designation)having Permanent Account Number (PAN)____________and that I am competent to file this
    form and verify it.
    Signature”;
    b. for the words “ Instructions to fill this form”, the words, figures and letters “ Notes to fill Form No.
    10BD” shall be substituted;
    (v) for FORM No. 10BE, the following FORM shall be substituted, namely:-
    “ FORM No. 10BE
    (See rule 18AB)
    Certificate of donation under clause (ix) of sub-section (5) of section 80G and under clause (ii) of sub-section (1A) of section 35 of the
    Income-tax Act, 1961
    Acknowledgement Number A B C D 0 2 2 2 0 0 0 0 0 0 1
    Done
    1 PAN of the reporting person A B C D E 1 2 3 4 F
    2 Name of the reporting person
    3 Address of the reporting person
    4 Unique Registration Number (URN)
    “26. Income received in three previous years immediately preceding the previous year in which application is made:
    Previous
    Year
    Grants received
    from
    Central or State
    Government
    Grants received from
    Companies
    under Corporate Social
    Responsibility
    Other
    Specific
    Grants
    Other income Total”;
    [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 21
    5 Date of Issue of Unique Registration Number
    Donor and donations
    6 Unique Identification Number PAN A B C D E 1 2 3 4 F
    Aadhaar
    Other
    7 Name of Donor
    8 Address of Donor
    9 Amount of donation received
    10 Financial year in which such donation was received
    11 Type of donation Corpus Specific grants Others
    12 Section under which donation is eligible for deduction Section Section Section Section
    80G(5)(vi) 35(1)(ii) 35(1)(iia) 35(1)(iii)
    VERIFICATION
    I, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information given in the
    certificate is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further
    declare that I am making this certificate in my capacity as and I am also competent to issue this
    certificate. I am holding permanent account number .
    Date:
    Signature:………………………………..”.
    [Notification No. 51/2022/ F. No. 370142/4/2021-TPL]
    NEHA SAHAY, Under Secy.
    Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)
    vide number S.O. 969 (E) dated the 26th March, 1962 and were last amended vide notification number
    G.S.R 341(E), dated the 6th May, 2022

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